Modifications etc. (not altering text)
C1Pt. 3 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 223(8)(9)(e)
C2Pt. 3 modified (temp.) (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 24 para. 2
(1)This section applies where a dwelling is damaged so as to be temporarily unsuitable for use as a dwelling.
(2)The unsuitability for use as a dwelling is taken into account in applying the definition of “dwelling” for the purposes of this Part (see section 112) only if the first and second conditions are met.
(3)The first condition is that the damage is—
(a)accidental, or
(b)otherwise caused by events beyond the control of the person entitled to the single-dwelling interest.
(4)The second condition is that, as a result of the damage, the building concerned is unsuitable for use as a dwelling for at least 90 consecutive days.
(5)Where the first and second conditions are met—
(a)the entire period of unsuitability for use as a dwelling (including the first 90 days) is taken into account in applying the definition of “dwelling”, and
(b)work done in that period to restore the building to suitability for use as a dwelling does not count, for the purposes of section 112 or 113, as construction or adaptation of the building for use as a dwelling.
(6)The first condition is regarded as not being met if the damage occurs in the course of work that—
(a)is done for the purpose of altering the dwelling (or a building of which it forms part), and
(b)itself involves, or could be expected to involve, making the building unsuitable for use as a dwelling for 30 days or more.
(7)In this section—
(a)references to alteration include partial demolition;
(b)references to a building include a part of a building.
(8)In this section references to damage include damage done before 1 April 2013; and days before 1 April 2013 may be taken into account for the purposes of subsection (4).